【摘要】 数智化技术引发深刻认知革新，对现有会计理论形成系统性冲击。传统会计理论以“信息系统论”“管理活动论”为核心元逻辑，存在认知静态化、价值导向单一、体系协同不足等局限，难以适配数据驱动的多元价值实践，致使“5+N”根据中国会计学会《构建中国自主会计知识体系调研报告》,中国自主会计知识体系是指包括“1+5+N”的大会计体系，即会计基础知识体系加财务会计、管理会计、财务管理、内部控制、审计等五个领域知识体系以及N个具体模块。大会计体系陷入融合困境。本文立足传统理论、融合数智化特征，以“价值治理”为统领元逻辑，运用哲学思辨与系统建构方法，创新会计学元理论并重构会计理论框架。研究提出，会计学元理论需实现三重革命：本体论从“资金运动”转向“多载体—多维度价值运动”,认识论从“历史归纳”转向“实时建模与演绎”,价值论从“经济价值优先”转向“经济—环境—社会多维协同”。据此，会计本质升维为“全域价值治理系统”,“5+N”大会计体系可依托“价值反映—创造—保护—沟通”四维逻辑实现深度融合。本文既完善中国自主会计知识体系，也为数智化时代会计学科范式转型提供理论支撑。更多还原

【Abstract】 The digitalization and intelligence technology have triggered profound cognitive innovations, posing a systematic challenge to the existing accounting theories. Traditional accounting theories, centered on the “information system theory” and “management activity theory”, have limitations such as static cognition, single value orientation, and insufficient system coordination, making it difficult to adapt to the data-driven multi-value practices. This has led to the integration predicament of the “5+N” comprehensive accounting system. This paper, based on traditional theories and integrating the characteristics of digitalization and intelligence, takes “value governance” as the leading meta-logic, and uses philosophical speculation and systematic construction methods to innovate the meta-theory of accounting and reconstruct the accounting theory framework. The research proposes that the meta-theory of accounting needs to achieve three revolutions: the ontology shifts from “capital movement” to “multi-carrier—multi-dimensional value movement”, the epistemology shifts from “historical induction” to “real-time modeling and deduction”, and the value theory shifts from “economic value priority” to “multi-dimensional coordination of economy-environment-society”. Based on this, the essence of accounting is elevated to a “pan-domain value governance system”, and the “5+N” comprehensive accounting system can achieve deep integration through the four-dimensional logic of “value reflection—creation—protection —communication”. This paper not only improves the independent accounting knowledge system in China but also provides theoretical support for the transformation of the accounting discipline paradigm in the digitalization and intelligence era.更多还原